Annual Compliance Under the Companies Act: Key ROC Filing Deadlines
Every company incorporated under the Companies Act, 2013 and every Limited Liability Partnership (LLP) registered under the LLP Act, 2008 is required to comply with a set of annual statutory filings with the Ministry of Corporate Affairs (MCA) / Registrar of Companies (ROC). Non-compliance attracts financial penalties, disqualification of directors, and in extreme cases, strike-off of the entity.
The following is a structured compliance checklist for FY 2025-26, with applicable forms, due dates, and consequences of default.
Companies: Annual Compliance Checklist
1. Annual General Meeting (AGM)
Every company (other than a One Person Company) must hold its AGM within 6 months from the close of the financial year, i.e., by 30th September 2026 for FY 2025-26. The AGM is the trigger event for several downstream filings.
2. AOC-4 — Filing of Financial Statements
| Particulars | Details |
|---|---|
| Form | AOC-4 (or AOC-4 XBRL for applicable companies) |
| Contents | Balance Sheet, Profit & Loss Account, Directors' Report, Auditor's Report, CFS (if applicable) |
| Due Date | Within 30 days of AGM (i.e., by 29th October 2026 if AGM held on 30th September) |
| Late Filing Fee | ₹100 per day of delay (no cap) |
Companies required to file in XBRL format include listed companies and companies with paid-up capital of ₹5 crore or more, or turnover of ₹100 crore or more.
3. MGT-7 / MGT-7A — Annual Return
| Particulars | Details |
|---|---|
| Form | MGT-7 (for companies other than small companies and OPCs) / MGT-7A (for small companies and OPCs) |
| Contents | Shareholding pattern, director details, KMP details, meetings held, indebtedness |
| Due Date | Within 60 days of AGM (i.e., by 29th November 2026 if AGM held on 30th September) |
| Late Filing Fee | ₹100 per day of delay (no cap) |
4. ADT-1 — Appointment/Ratification of Auditor
| Particulars | Details |
|---|---|
| Form | ADT-1 |
| Trigger | New appointment or ratification at AGM |
| Due Date | Within 15 days of AGM |
Note: Under the Companies Act, 2013, auditor appointments at the first AGM are for a 5-year term. Ratification at each subsequent AGM is optional (following the 2017 amendment) unless the articles require it.
5. DIR-3 KYC — Director KYC
| Particulars | Details |
|---|---|
| Form | DIR-3 KYC (for first-time KYC) / DIR-3 KYC Web (for subsequent years if no change) |
| Applicability | Every individual holding a DIN as at 31st March of the financial year |
| Due Date | 30th September 2026 |
| Consequence of Default | DIN is marked as "Deactivated due to non-filing of DIR-3 KYC". DIN cannot be used until KYC is completed with a late fee of ₹5,000. |
6. MSME-1 — Half-Yearly Return for Dues to MSMEs
Companies with outstanding payments to MSME suppliers for more than 45 days must file MSME-1 twice a year:
- For the period October to March: due by 30th April 2026
- For the period April to September: due by 31st October 2026
7. DPT-3 — Return of Deposits
Every company (other than a government company) must file DPT-3 annually by 30th June, reporting outstanding deposits or money received that is not a deposit.
LLPs: Annual Compliance Checklist
1. LLP Form 11 — Annual Return
| Particulars | Details |
|---|---|
| Form | Form 11 |
| Contents | Details of partners, their contribution, and changes during the year |
| Due Date | 30th May 2026 (for FY 2025-26) |
| Late Filing Fee | ₹100 per day of delay after due date |
2. LLP Form 8 — Statement of Account and Solvency
| Particulars | Details |
|---|---|
| Form | Form 8 |
| Contents | Statement of Assets and Liabilities, Statement of Income and Expenditure, Solvency declaration |
| Due Date | 30th October 2026 (for FY 2025-26) |
| Audit Requirement | LLPs with turnover exceeding ₹40 lakh or contribution exceeding ₹25 lakh must get accounts audited |
| Late Filing Fee | ₹100 per day of delay after due date |
Consequences of Non-Compliance
Non-filing of statutory documents has the following consequences:
- Financial Penalties: Late filing attracts ₹100 per day per form, with no upper cap, resulting in significant penalties over time.
- Director Disqualification: Under Section 164(2) of the Companies Act, if a company has not filed its financial statements or annual returns for three consecutive years, its directors are disqualified from being appointed as directors of any company for five years.
- Company Strike-Off: The ROC may initiate strike-off proceedings under Section 248 against companies that have not been filing their annual returns and financial statements.
- LLP Dissolution: Similarly, LLPs that default in annual filings may face dissolution proceedings.
Key Dates Summary — FY 2025-26
| Event | Due Date |
|---|---|
| LLP Form 11 (Annual Return) | 30 May 2026 |
| DPT-3 (Return of Deposits) | 30 June 2026 |
| MSME-1 (Apr–Sep period) | 31 Oct 2026 |
| LLP Form 8 (Accounts & Solvency) | 30 Oct 2026 |
| AOC-4 (Financial Statements) | Within 30 days of AGM |
| MGT-7 / MGT-7A (Annual Return) | Within 60 days of AGM |
| DIR-3 KYC | 30 Sep 2026 |
Compliance Recommendations
- Maintain a dedicated compliance calendar with reminders set 30 days in advance of each due date
- Hold the AGM well before 30th September to allow sufficient time for downstream filings
- Ensure DIN of all directors is active and KYC is completed by 30th September
- Engage a professional for ROC and MCA filings to avoid inadvertent errors and penalties
For guidance on matters specific to your business or compliance requirements, please contact CPALS & Co.